The distribution of a portion of a company’s (SPV’s) profits to investors.

    Dividends are the amounts paid, on a quarterly basis, to all investors in a property. Dividends (distributable profits generated from net rental income) are calculated as gross rent, less deductions for:

    (i) Property related costs (including property management, maintenance and insurance)

    (ii) Corporation tax

    (iii) SPV Reserve which accounts for potential maintenance costs or estimated likely void periods (i.e. when there are no tenants paying rent).